Sejm prepares to scrap the internet tax relief from 1 January 2027

On Tuesday, 20 October, the Sejm public finance committee (sejmowa komisja finansów publicznych) adopted, with amendments, the government’s bill on tax changes that abolishes the internet tax relief from 1 January 2027. The committee’s amendments are technical and do not change the substance; the bill now returns to the Sejm plenary.

At present the relief allows internet expenses of up to 760 zł per tax year to be deducted from income; the limit applies per taxpayer, so each spouse can deduct up to 760 zł, but no more than was actually spent. It is available to those taxed under the progressive scale or the lump-sum tax on registered revenue (ryczałt ewidencjonowany) who have not used the relief before. Those who claim it for the first time in their return for 2026 will keep the right to the deduction in 2027 as well.

The same bill amends three acts — on PIT, CIT and the flat-rate income tax: the robotisation relief is extended for another 10 years, and the relief for honorary blood donors is doubled.